| United States. Internal Revenue Service - Taxation - 1926 - 620 pages
...acquiring property which is required for the conduct of the association's business, provided such stock is not entitled or permitted to participate directly...association, upon dissolution or otherwise, beyond the regular fixed dividends, and is issued with an express provision for its early redemption or retirement... | |
| Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...acquiring property which is required for the conduct of the association's business, provided such stock is not entitled or permitted to participate directly...association, upon dissolution or otherwise, beyond the regular fixed dividends, and is issued with an express provision for its early redemption or retirement... | |
| Edwin Griswold Nourse - Agricultural laws and legislation - 1927 - 598 pages
...consideration for which the stock was issued, and if substantially all such stock (other than non-voting preferred stock, the owners of which are not entitled...the association; nor shall exemption be denied any such association because there is accumulated and maintained by it a reserve required by state law... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...consideration for which the stock was issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled...the association; nor shall exemption be denied any such association because there is accumulated and maintained by it a reserve required by State law... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...consideration for which the stock was issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled...the association; nor shall exemption be denied any such association because there is accumulated and maintained by it a reserve required by State law... | |
| United States. Congress. House. Committee on Ways and Means - Internal revenue - 1927 - 1034 pages
...the vnlue of the consideration for which the stock was issued, and if substantially all such stock is owned by producers who market their products or...the association ; nor shall exemption be denied any such association because there is accumulated and maintained by it a reserve required by State law... | |
| United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...the value of the consideration for which the stock was issued, and if substantially all such stock is owned by producers who market their products or...the association ; nor shall exemption be denied any such association because there is accumulated and maintained by it a reserve required by State law... | |
| United States - Law - 1928 - 1164 pages
...consideration for which the stock was issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled...the association; nor shall exemption be denied any such association because there is accumulated and maintained by it a reserve required by State law... | |
| United States - Finance - 1928 - 268 pages
...consideration for which the stock was issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled...participate, directly or indirectly, in the profits of the corporation, upon dissolution or otherwise, beyond the fixed dividends) is owned by such association,... | |
| Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...consideration for which the stock was issued, and if substantially all such stock (other than nonvoting preferred, stock, the owners of which are not entitled...the association; nor shall exemption be denied any such association because there is accumulated and maintained by it a reserve required by State law... | |
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